Iceland
ISIceland exchanges e-invoices over Peppol using TS 236, the national implementation of Peppol BIS Billing 3.0; public buyers must receive them and the state requires electronic invoices from its suppliers, while business-to-business use is voluntary.
Guide reviewed .
Invoicing and electronic documents
Peppol
The network for public and business e-invoicing. Fjársýslan has been the Peppol Authority since 2020; Peppol service providers have operated in Iceland since 2012. All public authorities can receive Peppol BIS invoices.
Peppol BIS Billing 3.0 · Official source: OpenPeppol · Iceland country profile
TS 236
The Icelandic technical specification that implements Peppol BIS Billing 3.0 and EN 16931, published by Icelandic Standards. Some rules apply only to Icelandic sellers or domestic transactions.
UBL 2.1 under Peppol BIS Billing 3.0 · Official source: European Commission · eInvoicing in Iceland
Skúffan
Fjársýslan’s fallback service for suppliers that cannot send e-invoices from their own accounting system; invoice details are entered in a web form and delivered electronically to state bodies.
Web entry converted to an e-invoice · Official source: FSRE · invoicing requirements for state purchases
For invoices to the state, use a Peppol service provider (a message intermediary) and follow TS 236, including its domestic rules. State buyers such as FSRE do not accept PDF invoices by email; suppliers without a capable accounting system can use Skúffan. See the FSRE invoicing requirements.
Business-to-business Peppol use is growing but voluntary. Under Regulation 505/2013 a recipient may state which formats and channels it accepts, and an invoice sent another way is not treated as delivered. Check the buyer’s accepted channels before switching from paper or PDF.
Legal guide
B2G · public buyers
MandatoryContracting authorities in public procurement must receive and process e-invoices that meet EN 16931 as implemented by TS 236. The deadline was 18 April 2019 for state institutions and 18 April 2020 for municipalities, public companies and other covered entities. Classified and security-sensitive contracts are excluded.
Official source: Ísland.is · Regulation 44/2019 on electronic invoices in public contractsB2G · suppliers to the state
Required by the state’s purchasing termsInvoices for state purchases of goods and services must be electronic and delivered through a message intermediary or other service provider. FSRE, for example, accepts neither PDF attachments by email nor paper copies. Invoices must show the issuer’s name, national ID number and VAT number, and the invoice number.
Official source: FSRE · invoicing requirements for state purchasesB2B · business invoices
VoluntaryNo business-to-business e-invoicing mandate is in place, according to the European Commission’s country page. Regulation 505/2013 sets the rules for issuing, transmitting and storing electronic invoices and for accounting systems; parties agree the format, or a recipient may specify the formats it accepts.
Official source: Ísland.is · Regulation 505/2013 on electronic invoices and electronic bookkeepingE-reporting
None foundThe European Commission’s country page records no real-time VAT reporting system in Iceland.
Official source: European Commission · eInvoicing in Iceland
Timeline
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Regulation on electronic invoices
Regulation 505/2013 took effect, covering electronic invoices, electronic bookkeeping, message transmission and storage.
Official source: Ísland.is · Regulation 505/2013 on electronic invoices and electronic bookkeeping -
Public-procurement e-invoicing regulation
Regulation 44/2019 on electronic invoices in public contracts took effect, transposing the EU e-invoicing directive.
Official source: Ísland.is · Regulation 44/2019 on electronic invoices in public contracts -
State institutions must receive e-invoices
State institutions had to be able to receive and process EN 16931 e-invoices.
Official source: Ísland.is · Regulation 44/2019 on electronic invoices in public contracts -
Municipalities must receive e-invoices
Municipalities, their institutions, public companies and other covered entities had to meet the same requirement.
Official source: Ísland.is · Regulation 44/2019 on electronic invoices in public contracts -
Peppol message brokerage tender announced
Fjársýslan announced it was preparing a tender for Peppol message transmission for the state’s financial systems, to be awarded to a single provider.
Official source: Fjársýslan · Peppol message brokerage tender (news)
Peppol in Iceland
- Directory participants
- 11,521
- Document families
- 15
Peppol Authority: Financial Management Authority (Fjársýslan).
3 certified service providers based in Iceland.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 11,506 participants
- 11,506 participants
- RemittanceAdvice343 participants
- 216 participants
- ApplicationResponse138 participants
- CrossIndustryInvoice137 participants
- 128 participants
- 127 participants
- 126 participants
- Document124 participants
- Reminder124 participants
- unknown124 participants
- 2 participants
- 2 participants
- UtilityStatement1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 407 | |
| 5 | |
| 18 | |
| 10 | |
| 9 | |
| 9 | |
| 7 | |
| 11 | |
| 4 | |
| 3 | |
| 4 | |
| 10 | |
| 15 | |
| 9 | |
| 5 | |
| 14 | |
| 4 | |
| 8 | |
| 6 | |
| 6 | |
| 3 | |
| 9 | |
| 12 | |
| 3 | |
| 8 | |
| 6 | |
| 40 | |
| 8 | |
| 11 | |
| 17 | |
| 11 | |
| 19 | |
| 5 | |
| 4 | |
| 10 | |
| 6 | |
| 9 | |
| 13 | |
| 21 | |
| 10 | |
| 18 | |
| 14 | |
| 13 | |
| 8 | |
| 11 | |
| 8 | |
| 12 | |
| 6 | |
| 22 | |
| 8 | |
| 25 | |
| 13 | |
| 17 | |
| 8 | |
| 13 | |
| 13 | |
| 8 | |
| 27 | |
| 4 | |
| 12 | |
| 6 | |
| 15 | |
| 33 | |
| 11 | |
| 11 | |
| 11 | |
| 14 | |
| 9 | |
| 10 | |
| 14 | |
| 12 | |
| 11 | |
| 27 | |
| 23 | |
| 87 | |
| 38 | |
| 53 | |
| 32 | |
| 37 | |
| 38 | |
| 41 | |
| 33 | |
| 73 | |
| 162 |
Registration dates in the current Directory snapshot.